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2010/2011 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2010/2011)

			TAXABLE INCOME (in Rands)		RATES OF TAX

			0 – 140 000		18% of taxable income
			140 001 – 221 000		R 25 200 + 25% of the amount above R140 000
			221 001 – 305 000		R 45 450 + 30% of the amount above R221 000
			305 001 – 431 000		R 70 650 + 35% of the amount above R305 000
			431 001 – 552 000		R 114 750 + 38% of the amount above R431 000
			552 001 and above		R 160 730 + 40% of the amount above R552 000

	INCOME TAX PAYABLE 2010 / 11 (TAXPAYERS YOUNGER THAN 65)
		Taxable Income		2009/2010		2010/2011	2010/2011 Saving per Annum
		57 000		504		-	-
		60 000		1 044		540	540
		65 000		1 944		1 440	540
		70 000		2 844		2 340	540
		75 000		3 744		3 240	540
		80 000		4 644		4 140	540
		85 000		5 544		5 040	540
		90 000		6 444		5 940	540
		100 000		8 244		7 740	540
		120 000		11 844		11 340	540
		150 000		18 504		17 440	1 064
		200 000		31 004		29 940	1 064
		250 000		45 504		43 890	1 614
		300 000		61 004		58 890	2 114
		400 000		96 004		93 640	2 364
		500 000		133 704		130 710	2 994
		750 000		233 204		229 670	3 534
		1 000 000		333 204		329 670	3 534


	INCOME TAX PAYABLE 2010 /11 (TAXPAYERS OLDER THAN 65)

		Taxable Income		2009/2010		2010/2011	2010/2011 Saving per Annum
		85 000		144			144
		90 000		1 044		265	779
		100 000		2 844		2 065	779
		120 000		6 444		5 665	779
		150 000		13 104		11 765	1 339
		200 000		25 604		24 265	1 339
		250 000		40 104		38 215	1 889
		300 000		55 604		53 215	2 389
		400 000		90 604		87 965	2 639
		500 000		128 304		125 035	3 269
		750 000		227 804		223 995	3 809
		1 000 000		327 804		323 995	3 809

2009/2010 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2009/2010)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 132 000			18% of each R
			132 001 – 210 000			R23 760 + 25% of the amount above R132 000
			210 001 – 290 000			R43 260 + 30% of the amount above R210 000
			290 001 – 410 000			R67 260 + 35% of the amount above R290 000
			410 001 – 525 000			R109 260 + 38% of the amount above R410 000
			525 001 and above			R152 960 + 40% of the amount above R525 000

	INCOME TAX PAYABLE 2009/10 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2005/2006		2006/2007	2007/2008		2008/2009	2009/2010	2009/2010 Saving per Annum
	46 000	1 800		900	540		-	-	-
	50 000	2 700		1 800	1 260		720	-	720
	55 000	3 600		2 700	2 160		1 620	144	1 476
	60 000	4 500		3 600	3 060		2 520	1 044	1 476
	65 000	5 400		4 500	3 960		3 420	1 944	1 476
	70 000	6 300		5 400	4 860		4 320	2 844	1 476
	75 000	7 200		6 300	5 760		5 220	3 744	1 476
	80 000	8 100		7 200	6 660		6 120	4 644	1 476
	85 000	9 350		8 100	7 560		7 020	5 544	1 476
	90 000	10 600		9 000	8 460		7 920	6 444	1 476
	100 000	13 100		10 800	10 260		9 720	8 244	1 476
	120 000	18 100		15 800	14 385		13 320	11 844	1 476
	150 000	26 600		23 300	21 885		20 680	18 504	2 176
	200 000	42 600		37 800	35 385		33 430	31 004	2 426
	250 000	60 700		54 300	50 385		48 430	45 504	2 926
	300 000	79 700		71 800	67 885		64 930	61 004	3 926
	400 000	119 700		109 800	104 385		100 530	96 004	4 526
	500 000	159 700		149 800	143 385		138 730	133 704	5 026
	750 000	-		-	-		238 730	233 204	5 526
	1 000 000	-		-	-		338 730	333 204	5 526


	INCOME TAX PAYABLE 2009/10 (TAXPAYERS OLDER THAN 65)

	Taxable Income	2005/2006		2006/2007	2007/2008		2008/2009	2009/2010	2008/2009 Saving per Annum
	75 000	2 700		1 800	1 080		180	-
	80 000	3 600		2 700	1 980		1 080	-
	84 200	-		-	-		1 836	-	1 836
	85 000	4 850		3 600	2 880		1 980	144	1 836
	90 000	6 100		4 500	3 780		2 880	1 044	1 836
	100 000	8 600		6 300	5 580		4 680	2 844	1 836
	120 000	13 600		11 300	9 705		8 280	6 444	1 836
	150 000	22 100		18 800	17 205		15 640	13 104	2 536
	200 000	38 100		33 300	30 705		28 390	25 604	2 786
	250 000	56 200		49 800	45 705		43 390	40 104	3 286
	300 000	75 200		67 300	63 205		59 890	55 604	4 286
	400 000	-		-	99 705		95 480	90 604	4 886
	500 000	155 200		145 300	138 705		133 690	128 304	5 386
	750 000	-		-	-		233 690	227 804	5 886
	1 000 000	355 200		345 300	338 705		333 690	327 804	5 886

2008/2009 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2008/2009)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 122 000			18% of each R
			122 001 – 195 000			R21 960 + 25% of the amount above R122 000
			195 001 – 270 000			R40 210 + 30% of the amount above R195 000
			270 001 – 380 000			R62 710 + 35% of the amount above R270 000
			380 001 – 490 000			R101 210 + 38% of the amount above R380 000
			490 001 and above			R143 010 + 40% of the amount above R490 000

	INCOME TAX PAYABLE 2008/09 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2004/2005		2005/2006	2006/2007		2007/2008	2008/2009	2008/2009 Saving per Annum
	46 000	2 300		1 800	900		540	-	540
	50 000	3 200		2 700	1 800		1 260	720	540
	55 000	4 100		3 600	2 700		2 160	1 620	540
	60 000	5 000		4 500	3 600		3 060	2 520	540
	65 000	5 900		5 400	4 500		3 960	3 420	540
	70 000	6 800		6 300	5 400		4 860	4 320	540
	75 000	7 770		7 200	6 300		5 760	5 220	540
	80 000	9 020		8 100	7 200		6 660	6 120	540
	85 000	10 270		9 350	8 100		7 560	7 020	540
	90 000	11 520		10 600	9 000		8 460	7 920	540
	100 000	14 020		13 100	10 800		10 260	9 720	540
	120 000	19 270		18 100	15 800		14 385	13 320	1 065
	150 000	28 270		26 600	23 300		21 885	20 680	1 205
	200 000	45 670		42 600	37 800		35 385	33 430	1 955
	250 000	-		60 700	54 300		50 385	48 430	1 955
	300 000	-		79 700	71 800		67 885	64 930	2 955
	400 000	-		119 700	109 800		104 385	100 530	3 855
	500 000	164 270		159 700	149 800		143 385	138 730	4 655
	1 000 000	364 270		359 700	349 800		343 385	338 730	4 855


	INCOME TAX PAYABLE 2008/09 (TAXPAYERS OLDER THAN 65)

	Taxable Income	2004/2005		2005/2006	2006/2007		2007/2008	2008/2009	2008/2009 Saving per Annum
	75 000	4 570		2 700	1 800		1 080	180	900
	80 000	5 820		3 600	2 700		1 980	1 080	900
	85 000	7 070		4 850	3 600		2 880	1 980	900
	90 000	8 320		6 100	4 500		3 780	2880	900
	100 000	10 820		8 600	6 300		5 580	4680	900
	120 000	16 070		13 600	11 300		9 705	8 280	1 425
	150 000	25 070		22 100	18 800		17 205	15 640	1 565
	200 000	42 470		38 100	33 300		30 705	28 390	2 315
	250 000	-		56 200	49 800		45 705	43 390	2 315
	300 000	-		75 200	67 300		63 205	59 890	3 315
	400 000	-		-	-		99 705	95 480	4 215
	500 000	161 070		155 200	145 300		138 705	133 690	5 015
	1 000 000	361 070		355 200	345 300		338 705	333 690	5 015

2007/2008 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2007/2008)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 112 500			18% of each R1
			112 501 – 180 000			R20 250 + 25% of the amount above R112 500
			180 001 – 250 000			R37 125 + 30% of the amount above R180 000
			250 001 – 350 000			R58 125 + 35% of the amount above R250 000
			350 001 – 450 000			R93 125 + 38% of the amount above R350 000
			450 001 and above			R131 125 + 40% of the amount above R450 000

	INCOME TAX PAYABLE 2007/08 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2003/2004		2004/2005	2005/2006		2006/2007	2007/2008	2007/2008 Saving per Annum
	30 000	-		-	-		-	-	-
	35 000	900		500	-		-	-	-
	40 000	1 800		1 400	900		-	-	-
	45 000	2 700		2 300	1 800		900	360	540
	50 000	3 600		3 200	2 700		1 800	1 260	540
	55 000	4 500		4 100	3 600		2 700	2 160	540
	60 000	5 400		5 000	4 500		3 600	3 060	540
	65 000	6 300		5 900	5 400		4 500	3 960	540
	70 000	7 200		6 800	6 300		5 400	4 860	540
	75 000	8 450		7 770	7 200		6 300	5 760	540
	80 000	9 700		9 020	8 100		7 200	6 660	540
	85 000	10 950		10 270	9 350		8 100	7 560	540
	90 000	12 200		11 520	10 600		9 000	8 460	540
	100 000	14 700		14 020	13 100		10 800	10 260	540
	120 000	20 200		19 270	18 100		15 800	14 385	1 415
	150 000	29 700		28 270	26 600		23 300	21 885	1 415
	200 000	47 800		45 670	42 600		37 800	35 385	2 415
	250 000	-		-	60 700		54 300	50 385	3 915
	300 000	-		-	79 700		71 800	67 885	3 915
	400 000	-		-	119 700		109 800	104 385	5 415
	500 000	166 700		164 270	159 700		149 800	143 385	6 415
	1 000 000	366 700		364 270	359 700		349 800	343 385	6 415


	INCOME TAX PAYABLE 2007/08 (TAXPAYERS OLDER THAN 65)

	Taxable Income	2003/2004		2004/2005	2005/2006		2006/2007	2007/2008	2007/2008 Saving per Annum
	47 000	-		-	-		-	-	-
	50 000	500		-	-		-	-	-
	55 000	1 400		900	-		-	-	-
	60 000	2 300		1 800	-		-	-	-
	65 000	3 200		2 700	900		-	-	-
	70 000	4 100		3 600	1 800		900	180	720
	75 000	5 350		4 570	2 700		1 800	1 080	720
	80 000	6 600		5 820	3 600		2 700	1 980	720
	85 000	7 850		7 070	4 850		3 600	2 880	720
	90 000	9 100		8 320	6 100		4 500	3 780	720
	95 000	-		-	7 350		5 400	4 680	720
	100 000	11 600		10 820	8 600		6 300	5 580	720
	120 000	17 100		16 070	13 600		11 300	9 705	1 595
	150 000	26 600		25 070	22 100		18 800	17 205	1 595
	200 000	44 700		42 470	38 100		33 300	30 705	2 595
	250 000	-		-	56 200		49 800	45 705	4 095
	300 000	-		-	75 200		67 300	63 205	4 095
	500 000	163 600		161 070	155 200		145 300	138 705	6 595
	1 000 000	363 600		361 070	355 200		345 300	338 705	6 595

2006/2007 SARS Tax Tables

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

			THIS YEAR (2006/2007)

			TAXABLE INCOME (in Rands)			RATES OF TAX

			0 – 100 000			18% of each R1
			100 001 – 160 000			R18 000 + 25% of the amount above R100 000
			160 001 – 220 000			R33 000 + 30% of the amount above R160 000
			220 001 – 300 000			R51 000 + 35% of the amount above R220 000
			300 001 – 400 000			R79 000 + 38% of the amount above R300 000
			400 001 and above			R117 000 + 40% of the amount above R400 000

	INCOME TAX PAYABLE 2006/07 (TAXPAYERS YOUNGER THAN 65)
	Taxable Income	2002/2003		2003/2004	2004/2005		2005/2006	2006/2007	2006/2007 Saving per Annum
	30 000	540		-	-		-	-	-
	35 000	1 440		900	500		-	-	-
	40 000	2 340		1 800	1 400		900	-	900
	45 000	3 590		2 700	2 300		1 800	900	900
	50 000	4 840		3 600	3 200		2 700	1 800	900
	55 000	6 090		4 500	4 100		3 600	2 700	900
	60 000	7 340		5 400	5 000		4 500	3 600	900
	65 000	8 590		6 300	5 900		5 400	4 500	900
	70 000	9 840		7 200	6 800		6 300	5 400	900
	75 000	11 090		8 450	7 770		7 200	6 300	900
	80 000	12 340		9 700	9 020		8 100	7 200	900
	85 000	13 840		10 950	10 270		9 350	8 100	1 250
	90 000	15 340		12 200	11 520		10 600	9 000	1 600
	100 000	18 340		14 700	14 020		13 100	10 800	2 300
	120 000	24 840		20 200	19 270		18 100	15 800	2 300
	150 000	35 340		29 700	28 270		26 600	23 300	3 300
	200 000	53 740		47 800	45 670		42 600	37 800	4 800
	250 000	-		-	-		60 700	54 300	6 400
	300 000	-		-	-		79 700	71 800	7 900
	400 000	-		-	-		119 700	109 800	9 900
	500 000	172 940		166 700	164 270		159 700	149 800	9 900
	1 000 000	372 940		366 700	364 270		359 700	349 800	9 900


	INCOME TAX PAYABLE 2006/07 (TAXPAYERS OLDER THAN 65)

	Taxable Income	2002/2003		2003/2004	2004/2005		2005/2006	2006/2007	2006/2007 Saving per Annum
	47 000	1 090		-	-		-	-	-
	50 000	1 840		500	-		-	-	-
	55 000	3 090		1 400	900		-	-	-
	60 000	4 340		2 300	1 800		-	-	-
	65 000	5 590		3 200	2 700		900	-	-
	70 000	6 840		4 100	3 600		1 800	900	900
	75 000	8 090		5 350	4 570		2 700	1 800	900
	80 000	9 340		6 600	5 820		3 600	2 700	900
	85 000	10 840		7 850	7 070		4 850	3 600	900
	90 000	12 340		9 100	8 320		6 100	4 500	1 250
	95 000	-		-	-		7 350	5 400	1 600
	100 000	15 340		11 600	10 820		8 600	6 300	1 950
	120 000	21 840		17 100	16 070		13 600	11 300	2 300
	150 000	32 340		26 600	25 070		22 100	18 800	3 300
	200 000	50 740		44 700	42 470		38 100	33 300	4 800
	250 000	-		-	-		56 200	49 800	6 400
	300 000	-		-	-		75 200	67 300	7 900
	500 000	169 940		163 600	161 070		155 200	145 300	9 900
	1 000 000	369 940		363 600	361 070		355 200	345 300	9 900

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PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

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PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

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PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

RATES OF TAX

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

RATES OF TAX

PERSONAL INCOME TAX RATE AND BRACKET ADJUSTMENTS

RATES OF TAX